v3.26.1
NATURE OF OPERATIONS AND SUMMARY OF MATERIAL ACCOUNTING POLICIES (Tables)
 12 Months Ended
Mar. 31, 2026
General Information About Financial Statements [Abstract]  
Disclosure of subsidiaries
As at March 31, 2026, the Company's principal subsidiaries, including all subsidiaries representing individually more than 5% of total consolidated assets and 5% of consolidated revenue, are as follows:

 % equity
SubsidiaryCountry of incorporationinterest
CAE USA Inc.United States100 %
CAE SimuFlite Inc.United States100 %
Disclosure of estimated useful lives, residual values and depreciation methods The estimated useful lives, residual values and depreciation methods are as follows: 
 MethodDepreciation rate / period
Buildings and improvements
Declining balance/Straight-line
2.5% to 10% / 3 to 40 years
Simulators
Straight-line (10% residual)
Not exceeding 25 years
Machinery and equipment
Declining balance/Straight-line
20% to 35% / 2 to 15 years
Aircraft
Straight-line (residual not exceeding 15%)
Not exceeding 25 years
Aircraft engines
Based on utilization
Not exceeding 3500 hours
   MachineryAssets 
  
Buildings andunder 
 (amounts in millions)
and landSimulatorsequipmentAircraftconstructionTotal
Net book value as at March 31, 2024$387.0 $1,727.8 $61.6 $79.6 $259.6 $2,515.6 
Additions18.8 4.7 9.9 17.5 305.3 356.2 
Business combinations (Note 2)
72.1 22.4 4.3 — 36.7 135.5 
Disposals(0.2)— (0.2)(12.1)(0.1)(12.6)
Depreciation(30.1)(148.2)(20.2)(6.3)— (204.8)
Impairment(0.8)(0.4)(0.2)(0.8)— (2.2)
Purchase of assets under lease (Note 15)
— — — 9.1 — 9.1 
Transfers and others52.9 262.6 6.6 (3.8)(294.4)23.9 
Foreign currency exchange differences23.7 128.2 2.4 5.1 9.4 168.8 
Net book value as at March 31, 2025$523.4 $1,997.1 $64.2 $88.3 $316.5 $2,989.5 
Additions19.2 22.0 12.9 13.8 219.9 287.8 
Disposals— (0.2)(1.5)(4.9)— (6.6)
Depreciation(34.4)(157.6)(19.3)(8.7)— (220.0)
Impairment— (9.3)— — — (9.3)
Transfers and others7.4 173.4 14.2 11.4 (228.1)(21.7)
Foreign currency exchange differences(7.6)(10.6)(0.1)(1.9)(6.5)(26.7)
Net book value as at March 31, 2026$508.0 $2,014.8 $70.4 $98.0 $301.8 $2,993.0 
 
  MachineryAssets 
 Buildings andunder 
 (amounts in millions)
and landSimulatorsequipmentAircraftconstructionTotal
Cost$842.5 $3,158.7 $241.6 $129.4 $316.5 $4,688.7 
Accumulated depreciation and impairment(319.1)(1,161.6)(177.4)(41.1)— (1,699.2)
Net book value as at March 31, 2025$523.4 $1,997.1 $64.2 $88.3 $316.5 $2,989.5 
Cost$858.7 $3,244.7 $261.1 $142.1 $301.8 $4,808.4 
Accumulated depreciation and impairment(350.7)(1,229.9)(190.7)(44.1)— (1,815.4)
Net book value as at March 31, 2026$508.0 $2,014.8 $70.4 $98.0 $301.8 $2,993.0 
Disclosure of depreciation methods, residual values and depreciation methods The depreciation periods, residual values (only applicable when it is reasonably certain that the Company will obtain ownership by the end of the lease term) and depreciation methods are as follows:
 MethodDepreciation period
Buildings and landStraight-line
 Not exceeding 50 years
Simulators
Straight-line (10% residual)
Not exceeding 25 years
Machinery and equipmentStraight-line
Not exceeding 7 years
Aircraft
Straight-line (residual not exceeding 15%)
Not exceeding 25 years
Aircraft enginesBased on utilization
Not exceeding 3500 hours
Disclosure of amortization using the straight-line method for all intangible assets over their estimated useful lives
Amortization is calculated using the straight-line method for all intangible assets over their estimated useful lives as follows:
 Amortization period
Capitalized development costs
3 to 10 years
Customer relationships
3 to 20 years
Licenses
3 to 20 years
Technology, software and ERP
3 to 12 years
Other intangible assets
2 to 40 years